2004 (2) TMI 421 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that the entity's classification under 3808.90 and eligibility for Notification 14/94-C.E. was upheld. The chemicals in question were not considered plant growth regulators as they only improved plant growth and did not alter the life process of plants. The appeal was dismissed as the order was confirmed based on the HSN notes and findings.